Finding 36036 (2022-003)

Material Weakness
Requirement
M
Questioned Costs
$1
Year
2022
Accepted
2023-10-01

AI Summary

  • Core Issue: The Organization failed to obtain and review necessary documentation for subrecipient invoices, leading to non-compliance with monitoring requirements.
  • Impacted Requirements: Subrecipient monitoring standards under federal programs, specifically for 21st Century Community Learning Centers and Temporary Assistance for Needy Families.
  • Recommended Follow-Up: Improve internal controls and procedures for reviewing subrecipient invoices to ensure compliance moving forward.

Finding Text

FINDING 2022-003 Federal Program Information: 21st Century Community Learning Centers (Assistance Listing 84.287C), Temporary Assistance for Needy Families (Assistance Listing 93.558) Criteria or Specific Requirement: M. Subrecipient Monitoring - The Subgrantee shall ensure its monitoring methods provide reasonable assurance that the subrecipient used the subaward for authorized purposes in compliance with federal statutes, regulations, and the terms and conditions of the subaward. Condition: Supporting documentation for certain subrecipient invoices was not obtained and reviewed by the Organization. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with subrecipient monitoring requirements. Questioned Costs: Indeterminable. Context: For 12 of 25 21st CCLC subrecipient invoices tested, the Organization did not obtain or review all required source documentation from subaward recipients. For 11 of 25 TANF subrecipient invoices tested, the Organization did not obtain or review all required source documentation from subaward recipients. Identification as a Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend the Organization enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Views of Responsible Officials: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed.

Categories

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 36032 2022-002
    Material Weakness Repeat
  • 36033 2022-003
    Material Weakness
  • 36034 2022-004
    Material Weakness Repeat
  • 36035 2022-002
    Material Weakness Repeat
  • 36037 2022-002
    Material Weakness Repeat
  • 36038 2022-003
    Material Weakness
  • 612474 2022-002
    Material Weakness Repeat
  • 612475 2022-003
    Material Weakness
  • 612476 2022-004
    Material Weakness Repeat
  • 612477 2022-002
    Material Weakness Repeat
  • 612478 2022-003
    Material Weakness
  • 612479 2022-002
    Material Weakness Repeat
  • 612480 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.287 Twenty-First Century Community Learning Centers $4.30M
93.558 Temporary Assistance for Needy Families $672,980